Statements of Cash Flows
[15KB]
(Thousand Yen)
| FYE 2023 | FYE 2024 | |
| Cash flows from operating activities | ||
| Profit before income taxes | 1,319,019 | 2,213,048 |
| Depreciation | 147,511 | 187,686 |
| Amortization of goodwill | 105,754 | 109,539 |
| Surrender value of insurance policies | - | -70,671 |
| Share-based payment expenses | 34,008 | -228 |
| Gain on reversal of share acquisition rights | - | -325 |
| Increase (decrease) in allowance for doubtful accounts | -475 | 16,500 |
| Increase (decrease) in provision for bonuses | 51,163 | -27,495 |
| Increase (decrease) in retirement benefit liability | 6,558 | 4,136 |
| Interest income | -69 | -108 |
| Interest expenses | 28 | 4 |
| Gain on sale of non-current assets | -227 | - |
| Loss on retirement of non-current assets | 5,459 | 0 |
| Decrease (increase) in trade receivables | -673,052 | -625,071 |
| Decrease (increase) in other current assets | -92,954 | 16,711 |
| Increase (decrease) in accounts payable - other | 323,456 | 614,298 |
| Increase (decrease) in other current liabilities | 280,970 | 352,225 |
| Other, net | 20,196 | 9,466 |
| Subtotal | 1,527,347 | 2,799,715 |
| Interest and dividends received | 68 | 82 |
| Interest paid | -28 | -4 |
| Income taxes paid | -516,153 | -471,742 |
| Net cash provided by (used in) operating activities | 1,011,233 | 2,328,050 |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipment | -217,084 | -50,531 |
| Proceeds from sale of property, plant and equipment | 3,044 | - |
| Payments for asset retirement obligations | - | -7,322 |
| Purchase of intangible assets | -71,448 | -366,846 |
| Other, net | -6,409 | 102,949 |
| Net cash provided by (used in) investing activities | -291,898 | -321,750 |
| Cash flows from financing activities | ||
| Repayments of lease liabilities | -2,892 | -1,306 |
| Purchase of treasury shares | -40 | -92 |
| Proceeds from exercise of employee share options | 2,624 | 191,481 |
| Dividends paid | -371,877 | -654,893 |
| Net cash provided by (used in) financing activities | -372,185 | -464,810 |
| Effect of exchange rate change on cash and cash equivalents | 1,628 | 739 |
| Net increase (decrease) in cash and cash equivalents | 348,777 | 1,542,228 |
| Cash and cash equivalents at beginning of period | 4,021,037 | 4,369,815 |
| Cash and cash equivalents at end of period | 4,369,815 | 5,912,043 |